What is the balance on the receivable ledger control account at 30 September 2011?

1 .A business purchased a motor car on 1 July 2012 for USD20,000.　It is to be depreciated at 20%per year on the straight line basis, assuming a residual value at the end of five years of USD4,000, with a proportionate depreciation charge in the year of purchase.The USD20,000 cost was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account.How will the business profit for the year ending 31 December 2012 be affected by the error?

A Understated by USD　18,400 B Understated by USD　16,800 C Understated by USD　18,000 D Overstated by USD　　18,400

题型: 单选题 提问时间: 2021-08-22

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3 .What is the balance on the payables ledger control account at 30 September 2011?

A USD36,000 B USD40,000 C USD41,900 D USD45,900

题型: 单选题 提问时间: 2021-08-22

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4 .What is the total charge to the income statement for the year to 30 September in respect of irrecoverable debts?

A USD4,000 B USD4,100 C USD4,542 D USD7,158

题型: 单选题 提问时间: 2021-08-22

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5 .What is the balance in the company’s cash book on 31 January 2012?

A 10,000 credit B 10,000 debit C 70,000 credit D 70,000 debit

题型: 单选题 提问时间: 2021-08-22

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6 .What are the company’s net trade receivables that should be carried in its statement of financial position at 31 January 2012?

A USD36,000 B USD39,000 C USD42,000 D USD45,000

题型: 单选题 提问时间: 2021-08-22

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7 .B公司2009年9月1日自行建造生产经营设备一台，购入工程物资价款为500万元，进项税额为85万元；领用生产用原材料成本3万元，原材料进项税额为0.51万元；领用自产产品成本5万元，计税价格为6万元，增值税税率为17％；支付其他费用5.47万元。2009年10月16日完工投入使用，预计使用年限为5年，预计净残值为40万元。在采用双倍余额递减法计提折旧的情况下，该项设备2010年应提折旧为（　）。

A 171.16 万元 B 191.7 万元 C 134.4 万元 D 224万元

题型: 单选题 提问时间: 2021-08-22

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